Deduction u/s. 35D - eligibility - Share Issue Expenditure - ...

Claimants Must Prove Industrial Expansion for Deduction on Share Issue Costs u/s 35D.

January 5, 2019

Case Laws Income Tax AT

Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim.

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Deduction u/s. 35D - eligibility - Share Issue Expenditure - ...

Claimants Must Prove Industrial Expansion for Deduction on Share Issue Costs u/s 35D.

January 5, 2019

Case Laws Income Tax AT

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